Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova

Abstract

This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, differences between annual and interim dividends, as well as their taxation for individuals and legal entities. The research includes legislative analyzes, comparative studies, and a review of specialized literature. The findings contribute to a better understanding of how entities manage profit distribution. CZU: 336.781.2(478); JEL: G35, H25, K34, M41